Tds u/s. 194ia in case of exchange deed

As per section 194IA of Income Tax Act, if the consideration on sale of property exceeds 50 lakhs ,the buyer has to deduct  tds @ 1% on total consideration

The amount so deducted shall be deposited with the government with in 7 days from the end of the month in which tds is made

Who will deduct TDS----Buyer

When to deduct TDS----At the time of payment

I am well aware about the above provisions.

Both the parties are receiving consideration, by way of exchange of land. Who will do TDS?